Patent Leather Rain Anorak from United States
A shiny patent leather anorak designed for rainy conditions, with sealed seams and a storm flap for superior protection. Per chapter notes, patent leather qualifies as leather, so it is classified under 4203.10.00 as an anorak of leather.
Duty Rate — United States → Canada
13%
Import Tips
• Patent leather is explicitly defined as leather in Chapter 42, so classify under 4203.10.00
• Sealed seams and storm flaps are construction features, not separate items
• Provide the patent leather finish details to CBSA for accurate classification